Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accurac...Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.展开更多
Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when ...Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one.展开更多
With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machi...With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.展开更多
This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Cor...This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management.展开更多
The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.展开更多
This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantage...This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantages of informatization.The key is to use digital tools to strengthen data analysis and reshape the audit process.This not only improves efficiency and accuracy but also improves the overall audit quality.The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age.At the end of the paper,the success of audit companies depends on innovation ability and the importance of combining management mode with technological innovation.展开更多
As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data so...As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data solutions have been applied to environmental pollution control audits,exerting a significant impact.This paper presents the current situation of environmental pollution audits,summarizing the application of big data from the perspectives of both domestic and international research.In terms of data collection and data analysis for environmental pollution audits,cloud platform technology,and visualization technology are selected based on multiple data sources.The impact in the field of environmental pollution control audits is further analyzed.It is found that the environmental pollution audit cloud platform is not yet perfect,the technical skills of audit personnel are insufficient,and some technologies are not mature.Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits.展开更多
Cancer has become the first leading cause of death in the world, particularly in low- and middle-income countries. Facing the increasing trend of cancer incidence and mortality, China issued and implemented "three-ea...Cancer has become the first leading cause of death in the world, particularly in low- and middle-income countries. Facing the increasing trend of cancer incidence and mortality, China issued and implemented "three-early(early prevention, early diagnosis and early treatment)" national cancer prevention plan. As the main body and dependence of social governance, non-governmental organizations(NGOs) take over the role of government in the field of cancer prevention and treatment. American Cancer Society(ACS) made a research on cancer NGOs and civil society in cancer control and found that cancer NGOs in developing countries mobilize civil society to work together and advocate governments in their countries to develop policies to address the growing cancer burden. Union for International Cancer Control(UICC), Cancer Council Australia(CCA), and Malaysian cancer NGOs are the representatives of cancer NGOs in promoting cancer control. Selecting Chinese Anti-Cancer Association(CACA) as an example in China, this article is to investigate how NGOs undertake systematic cancer prevention work in China. By conducting real case study, we found that, as a NGO, CACA plays a significant role in intensifying the leading role of government in cancer control, optimizing cancer outcomes, decreasing cancer incidence and mortality rates and improving public health.展开更多
Based on the development of the non-governmental enterprises of science and technology in the past twenty years, this paper applied an interpretive structure model (ISM) to make a research on the regular development p...Based on the development of the non-governmental enterprises of science and technology in the past twenty years, this paper applied an interpretive structure model (ISM) to make a research on the regular development pattern of these enterprises and to probe into the interior development mechanism theoretically. The studying results supply ideas underlying the scientific decision for the governments at all levels and show the direction of the development of the non-governmental enterprises of science and technology in the future.展开更多
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective...A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.展开更多
This paper reviews the achievements of some typical non-governmental organizations (NGOs) in reducing black carbon emissions from shipping which enjoy the consultative status offered by the International Maritime Or...This paper reviews the achievements of some typical non-governmental organizations (NGOs) in reducing black carbon emissions from shipping which enjoy the consultative status offered by the International Maritime Organization. It discusses the roles of the specific NGOs in dealing with black carbon in the Arctic region from the perspective of global governance to gain insights to guide our involvements in the Arctic affairs and shipping in the region by taking the advantages of NGOs' influence on the proceedings of international negotiations, our national policy development, the improvement of industrial practices and public perceptions.展开更多
Chen Haosu, president of the Chinese People’s Association For Friendship With Foreign Countries (AFFWFC) was interviewed with a Xinhua News Agency reporter and said, the people-to-people diplomacy, as an integral par...Chen Haosu, president of the Chinese People’s Association For Friendship With Foreign Countries (AFFWFC) was interviewed with a Xinhua News Agency reporter and said, the people-to-people diplomacy, as an integral part of the state’s diplomacy, had satisfactorily developed in the year 2001 with greater success in friendly transactions.展开更多
Civil society is the'third sector'of society,along with government and business.It comprises civil society organizations and non-governmental organizations.The UN recognizes the importance of par tnering with ...Civil society is the'third sector'of society,along with government and business.It comprises civil society organizations and non-governmental organizations.The UN recognizes the importance of par tnering with civil society,because it advances the Organization’s ideals,and helps support its work.展开更多
It has always been one of its major tasks for CAFIU to conduct non-governmental exchanges and contacts with European countries since CAFIU was founded more than thirty years ago.As in recent years,the China-Europe com...It has always been one of its major tasks for CAFIU to conduct non-governmental exchanges and contacts with European countries since CAFIU was founded more than thirty years ago.As in recent years,the China-Europe comprehensive strategic partnership has continuously deepened with exchanges and cooperation in various areas further展开更多
基金supported by the Key-Area Research and Development Program of Guangdong Province under Grant No.2020B0101090004the National Natural Science Foundation of China under Grant No.62072215,the Guangzhou Basic Research Plan City-School Joint Funding Project under Grant No.2024A03J0405+1 种基金the Guangzhou Basic and Applied Basic Research Foundation under Grant No.2024A04J3458the State Archives Administration Science and Technology Program Plan of China under Grant 2023-X-028.
文摘Federated learning is an important distributed model training technique in Internet of Things(IoT),in which participant selection is a key component that plays a role in improving training efficiency and model accuracy.This module enables a central server to select a subset of participants to performmodel training based on data and device information.By doing so,selected participants are rewarded and actively perform model training,while participants that are detrimental to training efficiency and model accuracy are excluded.However,in practice,participants may suspect that the central server may have miscalculated and thus not made the selection honestly.This lack of trustworthiness problem,which can demotivate participants,has received little attention.Another problem that has received little attention is the leakage of participants’private information during the selection process.We will therefore propose a federated learning framework with auditable participant selection.It supports smart contracts in selecting a set of suitable participants based on their training loss without compromising the privacy.Considering the possibility of malicious campaigning and impersonation of participants,the framework employs commitment schemes and zero-knowledge proofs to counteract these malicious behaviors.Finally,we analyze the security of the framework and conduct a series of experiments to demonstrate that the framework can effectively improve the efficiency of federated learning.
基金This research was supported by the Qinghai Provincial High-End Innovative and Entrepreneurial Talents Project.
文摘Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one.
基金supported by the National Natural Science Foundation of China under Grants No.U1836115,No.61922045,No.61877034,No.61772280the Natural Science Foundation of Jiangsu Province under Grant No.BK20181408+2 种基金the Peng Cheng Laboratory Project of Guangdong Province PCL2018KP004the CICAEET fundthe PAPD fund.
文摘With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.
文摘This paper aims to investigate the effect of the characteristics of the internal audit function(IAF)on earnings management(EM)for a sample of 27 Tunisian listed companies.The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation.The results showed that EM is negatively associated with internal audit effectiveness,frequency of audit committee meetings with Chief Audit Executives(CAEs),the partial outsourcing of internal audit,and the firm’s size.Moreover,the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector.This study is important to academics,regulators,and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries.The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management.
文摘The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach was used to develop and test a research model based on three theories:agency theory,attribution theory,and cognitive dissonance theory.Responses from a panel of two hundred and nine(209)auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software.The results emphasize the crucial importance of auditors’competence and continuous training in fraud detection.However,professional skepticism and time pressure were found to be non-significant in this context.This conclusion provides essential insights for auditors,highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.
文摘This paper focuses on the innovation of audit business management in the information technology era.In the wave of digitalization,audit companies need to adjust their management mode to take advantage of the advantages of informatization.The key is to use digital tools to strengthen data analysis and reshape the audit process.This not only improves efficiency and accuracy but also improves the overall audit quality.The article also highlights the importance of developing a culture of continued auditor learning and skills development to ensure competitiveness in the digital age.At the end of the paper,the success of audit companies depends on innovation ability and the importance of combining management mode with technological innovation.
文摘As China strives towards the second centenary goal,increasing attention is being paid to environmental pollution and other related issues.Concurrently,with the rapid development of big data technology,many big data solutions have been applied to environmental pollution control audits,exerting a significant impact.This paper presents the current situation of environmental pollution audits,summarizing the application of big data from the perspectives of both domestic and international research.In terms of data collection and data analysis for environmental pollution audits,cloud platform technology,and visualization technology are selected based on multiple data sources.The impact in the field of environmental pollution control audits is further analyzed.It is found that the environmental pollution audit cloud platform is not yet perfect,the technical skills of audit personnel are insufficient,and some technologies are not mature.Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits.
文摘Cancer has become the first leading cause of death in the world, particularly in low- and middle-income countries. Facing the increasing trend of cancer incidence and mortality, China issued and implemented "three-early(early prevention, early diagnosis and early treatment)" national cancer prevention plan. As the main body and dependence of social governance, non-governmental organizations(NGOs) take over the role of government in the field of cancer prevention and treatment. American Cancer Society(ACS) made a research on cancer NGOs and civil society in cancer control and found that cancer NGOs in developing countries mobilize civil society to work together and advocate governments in their countries to develop policies to address the growing cancer burden. Union for International Cancer Control(UICC), Cancer Council Australia(CCA), and Malaysian cancer NGOs are the representatives of cancer NGOs in promoting cancer control. Selecting Chinese Anti-Cancer Association(CACA) as an example in China, this article is to investigate how NGOs undertake systematic cancer prevention work in China. By conducting real case study, we found that, as a NGO, CACA plays a significant role in intensifying the leading role of government in cancer control, optimizing cancer outcomes, decreasing cancer incidence and mortality rates and improving public health.
文摘Based on the development of the non-governmental enterprises of science and technology in the past twenty years, this paper applied an interpretive structure model (ISM) to make a research on the regular development pattern of these enterprises and to probe into the interior development mechanism theoretically. The studying results supply ideas underlying the scientific decision for the governments at all levels and show the direction of the development of the non-governmental enterprises of science and technology in the future.
文摘A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.
基金the Polar Research Institute of China for their funding
文摘This paper reviews the achievements of some typical non-governmental organizations (NGOs) in reducing black carbon emissions from shipping which enjoy the consultative status offered by the International Maritime Organization. It discusses the roles of the specific NGOs in dealing with black carbon in the Arctic region from the perspective of global governance to gain insights to guide our involvements in the Arctic affairs and shipping in the region by taking the advantages of NGOs' influence on the proceedings of international negotiations, our national policy development, the improvement of industrial practices and public perceptions.
文摘Chen Haosu, president of the Chinese People’s Association For Friendship With Foreign Countries (AFFWFC) was interviewed with a Xinhua News Agency reporter and said, the people-to-people diplomacy, as an integral part of the state’s diplomacy, had satisfactorily developed in the year 2001 with greater success in friendly transactions.
文摘Civil society is the'third sector'of society,along with government and business.It comprises civil society organizations and non-governmental organizations.The UN recognizes the importance of par tnering with civil society,because it advances the Organization’s ideals,and helps support its work.
文摘It has always been one of its major tasks for CAFIU to conduct non-governmental exchanges and contacts with European countries since CAFIU was founded more than thirty years ago.As in recent years,the China-Europe comprehensive strategic partnership has continuously deepened with exchanges and cooperation in various areas further